Income Tax Department

Ministry of Finance, Government of India

Skip to main content
Accessibility Options
Font Size
Saturation
Help

Section 112

False statement in verification, etc.

Section

Section Number

112

Chapter

Act

Securities Transaction Tax [As introduced by Finance (No. 2) Act, 2004]

Year

False statement in verification, etc.

False statement in verification, etc.

False statement in verification, etc.

112. (1) If a person makes a statement in any verification under this Chapter or any rule made thereunder, or delivers an account or statement, which is false, and which he either knows or believes to be false, or does not believe to be true, he shall be punishable with imprisonment for a term which may extend to three years and with fine.

(2) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), an offence punishable under sub-section (1) shall be deemed to be non-cognizable within the meaning of that Code.

© Copyright. Taxmann Publications Pvt. Ltd.

Footnotes